separate taxation of wife's earnings

Show Summary Details

Quick Reference

An election available before April 1990, in which both parties to a marriage agreed to treat the wife’s earnings separately from the husband’s, usually as a means of reducing tax. Spouses’ earnings are now treated separately (see independent taxation).

Subjects: Accounting.

Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.